JEGERS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JEGERS
Largest movements
- Cash +€12,116
up €12,116 (+112%), from €10,862 to €22,979
mainly Net result for the year (+€9,530) and Tax, wage and social debts (+€4,058)
- Tangible fixed assets +€475
up €475 (+26.6%), from €1,782 to €2,257
- Receivables within one year +€375
up €375 (+4.8%), from €7,835 to €8,210
of which Other amounts receivable: +€337
- Reserves +€7,864
up €7,864 (+89.1%), from €8,830 to €16,694
- Tax, wage and social debts +€4,058
up €4,058 (+80.5%), from €5,042 to €9,100
- Other debts +€1,166
up €1,166 (+22.6%), from €5,155 to €6,321
- Trade debts +€631
up €631 (+420,393%), from €0 to €631
- Accrued charges and deferred income -€534
down €534 (-100%), from €534 to €0
- Other operating charges +€1,357
up €1,357 (+192%), from €708 to €2,065
- Gross operating margin +€581
up €581 (+3.8%), from €15,308 to €15,889
- Depreciation +€373
up €373 (+226%), from €165 to €538
- Taxes -€318
down €318 (-8.1%), from €3,939 to €3,621
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,561 | €33,746 | +€13,185 | +64.1% |
| Fixed assets | 21/28 | €1,782 | €2,257 | +€475 | +26.6% |
| Tangible fixed assets | 22/27 | €1,782 | €2,257 | +€475 | +26.6% |
| Plant, machinery and equipment | 23 | €1,782 | €2,257 | +€475 | +26.6% |
| Current assets | 29/58 | €18,779 | €31,489 | +€12,710 | +67.7% |
| Amounts receivable within one year | 40/41 | €7,835 | €8,210 | +€375 | +4.8% |
| Trade receivables | 40 | €7,835 | €7,872 | +€38 | +0.5% |
| Other amounts receivable | 41 | - | €337 | +€337 | |
| Cash at bank and in hand | 54/58 | €10,862 | €22,979 | +€12,116 | +112% |
| Deferred charges and accrued income | 490/1 | €82 | €301 | +€219 | +267% |
| Total equity and liabilities | 10/49 | €20,561 | €33,746 | +€13,185 | +64.1% |
| Equity | 10/15 | €9,830 | €17,694 | +€7,864 | +80.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €8,830 | €16,694 | +€7,864 | +89.1% |
| Distributable reserves | 133 | €8,830 | €16,694 | +€7,864 | +89.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,731 | €16,052 | +€5,321 | +49.6% |
| Amounts payable within one year | 42/48 | €10,197 | €16,052 | +€5,855 | +57.4% |
| Trade debts | 44 | €0 | €631 | +€631 | +420,393% |
| Suppliers | 440/4 | €0 | €631 | +€631 | +420,393% |
| Taxes, remuneration and social security | 45 | €5,042 | €9,100 | +€4,058 | +80.5% |
| Taxes | 450/3 | €5,042 | €9,100 | +€4,058 | +80.5% |
| Other amounts payable | 47/48 | €5,155 | €6,321 | +€1,166 | +22.6% |
| Accrued charges and deferred income | 492/3 | €534 | €0 | -€534 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €538 | +€373 | +226% |
| Other operating charges | 640/8 | €708 | €2,065 | +€1,357 | +192% |
| Gross operating margin | 9900 | €15,308 | €15,889 | +€581 | +3.8% |
| Operating profit (loss) | 9901 | €14,435 | €13,286 | -€1,150 | -8.0% |
| Financial charges | 65/66B | €0 | €135 | +€135 | +89,673% |
| Recurring financial charges | 65 | €0 | €135 | +€135 | +89,673% |
| Profit (loss) for the period before taxes | 9903 | €14,435 | €13,151 | -€1,284 | -8.9% |
| Income taxes | 67/77 | €3,939 | €3,621 | -€318 | -8.1% |
| Profit (loss) for the period | 9904 | €10,496 | €9,530 | -€966 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,496 | €9,530 | -€966 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.